# Article 762, paragraph (1), item (ii), (b), (2), its wordings — Local Tax Act

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How the wording of Article 762, paragraph (1), item (ii), (b), (2) (第七百六十二条第一項第二号ロ（２）) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 762, paragraph (1), item (ii), (b), (2) (第七百六十二条第一項第二号ロ（２）) — https://japanlaw.org/en/local-tax-act/art-762/par-1/item-2/sub-2/sub2-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-762/par-1/item-2/sub-2/sub2-2)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 7 of 2025

- State: In force

Japanese:

> 第七百四十七条の二から第七百四十七条の五までの規定

English (Machine translation, not official):

> the provisions of Articles 747-2 through 747-5;

## 2. 1 April 2027 — Act No. 7 of 2025

- State: Not yet in force
- Takes effect: 1 April 2027
- The amendment: Reworded (Act No. 7 of 2025) — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007

Japanese:

> 第七百四十七条の二から第七百四十七条の五の二までの規定

English (Machine translation, not official):

> the provisions of Articles 747-2 through 747-5-2

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_506AC0000000060)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_507AC0000000007)